rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: 501(c)(3) Organizations and Campaign Activity
    sub title: Analysis Under Tax and Campaign Finance Laws
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2009
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Examines restrictions imposed on campaign activity by charities, churches, and private schools under tax code and campaign finance laws, including the Federal Election Campaign Act (FECA), which prohibits corporations from funding broadcast communications made within 60 days of a general election or 30 days of a primary that "refer" to a Federal office candidate. Discusses recent IRS political activity compliance initiative, and provides examples of church inquiries. Summarizes legislation in the 110th Congress, focusing on H.R. 2275, to repeal the political campaign prohibition in the tax code, but preserve applicable campaign finance regulations under FECA.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Administrative law
  subject:
    topic: Church and state
  subject:
    topic: Nonprofit organizations
  related item:
    title info:
      title: 501(c)(3) Organizations and Campaign Activity
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101221
    record change date: 20260501193332.0
    record identifier: in00003410162